61.assessed level of material misstatement risk 重大错报风险的评估水平 ]d.e(yCuE
62.simall business 小规模企业 hx ^ l
63.accounting system 会计系统 C9*[/| T
64.test of control 控制测试 LuVL<W
65.walk-through test 穿行测试 j{6O:d6([$
66.communication 沟通 t+D= @"BZP
67.flow chart 流程图 1p=bpJC
68.reperformance of internal control 重新执行 `>
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69.audit evidence 审计证据 ~zVe?(W
70.substantive procedures 实质性程序 {u4AOM=)
71.assertions 认定 lv+:
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72.esistence 存在 .@$A~/ YU
73.occurrence 发生 ,P=.x%
74.completeness 完整性 35 L\
75.rights and obligations 权利和义务 Pk=0pHH8q
76.valuation and allocation 计价和分摊 tToP7q^
77.cutoff 截止 I=
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78.accuracy 准确性 aLlH
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79.classification 分类 eKf5orN
80.inspection 检查 p3e=~{v*
81.supervision of counting 监盘 _-2ntO<E
82.observation 观察 9FPqd8(]*V
83.confirmation 函证 g |H
84.computation 计算 ~y"OyO i&
85.analytical procedures 分析程序 =Aw`0
86.vouch 核对 2sp4Mm
87.trace 追查 J
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88.audit sampling 审计抽样 &.qLE
89.error 误差 trB-(B%5
90.expected error 预期误差 ./^8L(
91.population 总体 z[K)0@8 6
92.sampling risk 抽样风险 t+\<i8
93.non- sampling risk 非抽样风险 DuLl"w\_@
94.sampling unit 抽样单位 {ft |*
95.statistical sampling 统计抽样 r! [Qpb-:
96.tolerable error 可容忍误差 ;#mm_*L%@
97.the risk of under reliance 信赖不足风险 Q<KF<K'0hg
98.the risk of over reliance 信赖过度风险 ewWw
99.the risk of incorrect rejection 误拒风险 L
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100. the risk of incorrect acceptance 误受风险 o-JB,^TE
101.working trial balance 试算平衡表 v=Q!i
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102.index and cross-referencing 索引和交叉索引 /1$u|Gs
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103.cash receipt 现金收入 hT `&Xb
104.cash disbursement 现金支出
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105.bank statement 银行对账单 p<?lF
106.bank reconciliation 银行存款余额调节表 ]9c{qm}y
107.balance sheet date 资产负债表日 V]m}xZ'?^
108.net realizable value 可变现净值 \v$zU
109.storeroom 仓库
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110.sale invoice 销售发票 fjY:u,5V_
111.price list 价目表 YY(_g|;?8
112.positive confirmation request 积极式询证函 EBiLe;=X
113.negative confirmation request 消极式询证函 H328I}7
114.purchase requisition 请购单 \DWKG~r-%
115.receiving report 验收报告 e/#
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116.gross margin 毛利 |WSpWsr,
117.manufacturing overhead 制造费用 ?GqH/
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118.material requisition 领料单 |_QpB?b
119.inventory-taking 存货盘点 #_
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120.bond certificate 债券 ovdaK"q2
121.stock certificate 股票 k8@bQ"#b
122.audit report 审计报告 yu&mu